Expenses for common types activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.

Expenses for ordinary activities form:

• costs associated with the purchase of raw materials, materials, goods and other material production stocks;
• expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products and selling them (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as keeping them in good condition, business expenses, administrative expenses, etc.).

The costs of ordinary activities also include the reimbursement of the value of fixed assets, intangible assets and other depreciable assets carried out in the form depreciation charges.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in monetary or other form or in amount accounts payable, determined on the basis of the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty.

Expenses recognized in accounting in the presence of following conditions:

• the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
• the amount of expense can be determined;
• there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the entity, which is evidenced by the fact that the entity has transferred the asset or that there is no uncertainty about the transfer of the asset.

Depreciation is recognized as an expense based on the amount of depreciation, determined based on the cost of the depreciable assets, the term useful use and the methods adopted by the organization for calculating depreciation. Expenses are recognized if reporting period in which they took place, regardless of the time of the actual payment Money and another form of implementation (the assumption of a temporary certainty of facts economic activity).

When forming costs for ordinary activities, their grouping according to the following elements should be ensured:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation;
• other costs.

For management purposes, accounting is organized in accounting for expenses by items of costs, the list of which is established by the organization independently, based on the specifics of the activity and the production process, the characteristics of the products produced. To form the financial result from the ordinary activities of the organization on the basis of expenses for ordinary activities, an indicator of the cost of goods sold (goods, works, services) is formed. In order to form the cost of products (works, services) and for the implementation of accounting tasks, classification expenses for ordinary activities for various reasons (signs):

• for the purpose of costs - basic and overhead;
• by the way they are included in the cost of production - direct and indirect;
• by the nature of the relationship with the volume of production - constant and variable.

To the main includes production costs directly related and due to the manufacturing process finished products(materials and semi-finished products used for the production of finished products, the main wage production workers; electricity consumed for technological needs; depreciation of machinery, production equipment, etc.).

Overhead production costs are associated and determined by the organization of the production process, management and maintenance of the enterprise (salaries of administrative and managerial and service personnel; depreciation of office equipment, plant management buildings; fuel and electricity spent on heating and lighting premises, etc.).

The classification of costs by purpose is of great importance for the analysis of the cost structure, as well as the functional cost analysis.

Straight are the costs that at the time of their commission can be included in the cost of a particular type (grade) of products, since they are directly related to the manufacture of this type (grade) of products. Information about their connection with the manufacture of the corresponding type (grade) of products is recorded in the primary documents.

Under indirect means such costs that, at the time of their commission, cannot be directly attributed to any specific type (grade) of products, since they are associated with the manufacture of all the products of the enterprise or a certain set of its types. Indirect costs are included in the cost of specific types of products not directly, on the basis of primary documents, but by distributing them for specific types of products in proportion to the distribution base chosen by the organization (basic wages of production workers, estimated rates, etc.).

Indirect costs are subdivided into general production(indirect costs associated with maintaining the production process) and general business(indirect costs associated with ensuring the management activities of the organization).

The classification of costs according to the method of inclusion in the cost of production is of great importance for accounting for production costs and, most importantly, for calculating (calculating) the cost of a unit of production.

Variables are costs, the absolute aggregate value of which changes in proportion to changes in production volumes, for example, basic materials, basic wages of business workers, etc. As a rule, the change in variable costs depending on the change in production volumes is characterized by a linear relationship.

Absolute aggregate permanent costs practically do not change due to changes in production volumes. Such costs include, as a rule, depreciation of fixed assets, administration salaries, etc. However, the value of these costs per unit of output changes with a change in production volumes: it increases with a decrease and, conversely, decreases with an increase in production.

This cost sharing is of great importance for the management of production and sales of products in a market economy.

In organizations whose subject of activity is participation in authorized capital other organizations, expenses for ordinary activities are expenses, the implementation of which is associated with this activity. Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are related to other expenses. Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets in the form of depreciation deductions is also considered as expenses for ordinary activities.

Income and expenses from ordinary activities

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On the same day, salary personal income tax must be withheld.< … Главная → Бухгалтерские консультации → Бухгалтерский учет Актуально на: 16 ноября 2016 г.

For the purposes of accounting and reflection in the financial statements, the income and expenses of the organization are divided into income and expenses from ordinary activities and other income and expenses. We will tell you about what relates to income from ordinary activities, as well as the peculiarities of accounting for expenses for ordinary activities, in our consultation.

Expenses for ordinary activities

The main costs are expenses directly related to the implementation of technological operations for the production of products - raw materials and basic materials, auxiliary materials, remuneration of production workers, depreciation, etc. Overhead costs in terms of their role in the production process, i.e.

their essence, are similar to indirect costs, since they are associated with the organization, maintenance and management of production as a whole.

Attention

They consist of general production and general expenses. These costs are distributed between individual types of products in proportion to direct costs or basic wages of production workers.

It should be noted that in industries producing homogeneous products (coal, oil, gas, electricity), all costs - basic and overhead - are included in the cost of production as direct costs.

Expenses (costs) of the organization

Conversely, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect method; depending on participation in the production process - for production and non-production (commercial) expenses. Production costs are costs that are associated with the production of a particular type of product or all of its totality.

Commercial - these are costs associated with the sale of products. - depending on the scope of the plan - for planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).
In addition, this cost element (with some limitations) includes contract charges. voluntary insurance that the organization can conclude with insurance organizations in favor of its employees. Depreciation as economic element costs include the amount of depreciation charges for fixed assets, as well as for other non-current assets for which such charges are stipulated.
Depreciation charges will be discussed in more detail below. Other costs include costs associated with the main activities of the organization, which are not included in the items listed above.

It allows you to identify the impact on the cost of production of a number of factors: - change in the volume of production; - losses from marriage; - downtime, etc. In addition to the marked groupings, costs are classified according to other criteria.
For example, depending on the method of attributing costs to the cost of goods (works, services), they are divided into direct and indirect. Direct costs are costs that are directly related to the production of individual items and are directly related to their cost price.
Indirect costs are costs that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly attributed to the cost of a particular type of product.

Line "expenses for ordinary activities"

Info

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5.2. expenses for ordinary activities

The cost of material resources is reflected at their purchase prices excluding VAT and regardless of the moment of actual payment. Material costs also include the loss of material resources within the norms natural loss... The cost of the returnable waste is deducted from the material costs. The amount of material costs when writing off raw materials and materials is determined by one of the following assessment methods: - by the cost of a unit of stock; - at an average cost; - at the cost of the first acquisitions (FIFO). Labor costs include the salaries of employees of the organization and other payments to employees in cash and in kind related to the performance of their work duties (including bonuses and vacation pay). Social contributions include compulsory payroll payments for employees - insurance premiums.

Expenses for ordinary activities examples

Cost planning for the elements is carried out using the cost estimate for the production and sale of products. Cost estimate for the production and sale of products - a planning document, which is a consolidated plan of all expenses of the organization for the forthcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activities, levels of enterprise management, and other cost items. Depending on how correctly the costs of production and sale of products are determined, the following depends: - the amount of profit; - the level of profitability of production; - the size of the wages of workers and employees; - correspondence of the calculated (planned) indicators to the actual ones.

Cost analysis for ordinary activities example

Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets in the form of depreciation deductions is also considered as expenses for ordinary activities. Expenses for ordinary activities are formed from: expenses for the purchase of raw materials, materials, goods and other inventories; expenses for processing (revision) of inventories for the production of products, performance of work and provision of services; costs of selling products (works, services) and goods; expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.

Department of Finance and Accounting

Test №2

in the discipline "Accounting financial accounting"

Option number 8

Performed Pulyaeva Kristina Alexandrovna

Surname, name, patronymic of the student

Speciality: Accounting, analysis and audit

Group 080109, 3rd course

Teacher Bliznyuk Tatiana Sergeevna

Full Name

Magnitogorsk

2012 year
Content

1. Formation of information on the costs of ordinary activities on the accounts of accounting 20 "Basic production" - 39 …………………………………… ... 2

2. Profitable investment in material assets. 21

3. Reflect on the accounting accounts business transactions... 23 4. An example of filling out the T-13 form. 27

5. List of sources used. thirty

Formation of information on the costs of ordinary activities on the accounts of accounting 20 - 39

Expenses for ordinary activities in accordance with paragraph 5 of PBU 10/99 are:

The costs associated with the manufacture and sale of products;

Expenses associated with the purchase and sale of goods;

Expenses associated with the performance of work, the provision of services;

Expenses, the implementation of which is associated with the provision for a fee for temporary use (possession and use) of their assets under a lease agreement, if this type of activity is the subject of the organization's activities;

Expenses, the implementation of which is associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, if this type of activity is the subject of the organization's activities;

Expenses related to participation in the authorized capital of other organizations, if the subject of the organization's activity is participation in the authorized capital of other organizations;

Expenses in the form of depreciation, that is, the cost of reimbursing the value of fixed assets, intangible assets and other assets that are depreciable.

It should be noted that if the provision for a fee for temporary use (possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations is not the subject of the organization's activities, then the costs associated with the implementation of these activities will be charged to operating costs.

The types of activities that an organization can carry out are indicated in its charter. Let's turn to paragraph 2 of Article 52 of the Civil Code Russian Federation... It says the following:

"In the constituent documents legal entity the name of the legal entity, its location, the procedure for managing the activities of the legal entity should be determined, as well as other information provided for by law for legal entities of the corresponding type. In the founding documents of non-profit organizations and unitary enterprises, and in cases stipulated by law for other commercial organizations, the subject and objectives of the legal entity's activity must be determined. The subject and specific goals of a commercial organization may be stipulated by the constituent documents in cases where it is not obligatory by law. "

The fact is that according to the constituent documents it is not always possible to determine which types of activities are the main ones for the organization, therefore it is advisable to indicate this in the order on accounting policy for accounting purposes.

In some cases, the organization carries out activities that are not prescribed in the constituent documents. In this regard, the Letter of the Ministry of Finance of the Russian Federation dated September 24, 2001 No. 04-05-11 / 71 says that if the constituent documents do not reflect the subjects of activity, the income from which is received by the organization, one of the following should be applied important rules accounting - the rule of materiality. Thus, if the amount of income received from activities that are not prescribed in the statutory documents is five or more percent, then these incomes should form income from ordinary activities. Accordingly, the expenses related to these types of activities will be expenses from ordinary activities.

According to clause 7 of PBU 10/99, expenses for ordinary activities form:

Expenses associated with the purchase of raw materials, materials, goods and other inventories;

Expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as keeping them in good working order, selling expenses, administrative expenses and others).

It is worth paying attention to the Letter of the Ministry of Finance of the Russian Federation dated October 5, 2005 No. 07-05-12 / 10 "On the organization's expenses for ordinary activities." It says that, in accordance with PBU 10/99, the expenses of an organization associated with the manufacture of products and the sale of goods, the performance of work and the provision of services and that meet the definition of the organization's expenses are expenses for ordinary activities. Based on this, experts believe that the amount of property tax paid (payable) by an organization forms its expenses for ordinary activities.

In the Letter of the Ministry of Finance of the Russian Federation dated March 29, 2005 No. 07-05-06 / 91 "On accounting for intangible assets", experts express the opinion that the organization's expenses related to the international registration of marks used for goods or services should be considered in as expenses for ordinary activities.

Often questions arise about the procedure for reflecting in the accounting the expenses for the payment of temporary disability benefits at the expense of the employer for the first two days of disability to the employees of the organization engaged in the manufacture and sale of products, the performance of work, and the provision of services. In the Letter of the Ministry of Finance of the Russian Federation dated May 6, 2005 No. 07-05-06 / 132 "On the reflection in the accounting of expenses for the payment of temporary disability benefits for the first two days of incapacity for work" sale of products, performance of work, provision of services. In accounting, the indicated amounts are reflected as other costs on those accounts for accounting for production costs (sales costs), to which the costs of remuneration of employees receiving benefits are attributed.

Account 20 "Main production"

This account is intended to summarize information about the costs of production, products (work, services) which was the purpose of creating this organization. Specifically, this account is used for cost accounting:

· For the production of industrial and agricultural products;

· On the implementation of construction and installation, geological exploration and design and survey work;

· For the provision of services to organizations of transport and communications;

· To carry out research and development work;

By debit account 20 "Main production" reflects the direct costs associated directly with the release of products, the performance of work and the provision of services, as well as the costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, and losses from marriage. Direct costs directly related to the release of products, the performance of work and the provision of services are debited to account 20 "Main production" from the credit of accounts for accounting of inventories, settlements with employees for wages, etc. Expenses of auxiliary production are debited to account 20 "Main production" from the credit of account 23 "Auxiliary production". Indirect costs related to the management and maintenance of production are debited to account 20 "Main production" from accounts 25 "General production costs" and 26 "General business expenses". Losses from marriage are written off to account 20 "Main production" from the credit of account 28 "Marriage in production".

On a loan account 20 "Main production" reflects the amount of the actual cost of completed production of products, works and services performed. These amounts can be debited from account 20 "Main production" to the debit of accounts 43 "Finished goods", 40 "Release of products (works, services)", 90 "Sales", etc.

The balance of account 20 "Main production" at the end of the month shows the value of work in progress.

Analytical accounting on account 20 "Main production" is carried out by type of costs and types of products (work, services). If the formation of information on expenses for ordinary activities is not carried out on accounts 20 - 39, then analytical accounting for account 20 "Main production" is also carried out by divisions of the organization.

Account 20 "Main production" is correlated with accounts:

Debit

02 Depreciation of property, plant and equipment, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 11 Feeding animals, 16 Variation in value material values, 19 Value added tax on acquired values, 20 Main production, 21 Semi-finished products own production, 23 Ancillary production, 25 General production costs, 26 General business expenses, 28 Rejects in production, 40 Output of products (works, services), 41 Goods, 43 Finished products, 60 Settlements with suppliers and contractors, 68 Settlements for taxes and fees, 69 Settlements for social insurance and security, 70 Payments with personnel for wages, 71 Payments with accountable persons, 75 Payments with founders, 76 Payments with by different debtors and creditors, 79 Internal settlements, 80 Authorized capital, 86 Targeted financing, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Provisions for future expenses, 97 Deferred expenses.

On a loan

10 Materials, 11 Animals for growing and fattening, 15 Procurement and purchase of material assets, 20 Main production, 21 Semi-finished products of our own production, 28 Defects in production, 40 Output of products (works, services), 43 Finished products, 45 Goods shipped, 76 Calculations with different debtors and creditors, 79 Internal settlements, 80 Share capital, 86 Targeted financing, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 99 Profits and losses.

Account 21 "Semi-finished products of own production"

Account 21 “Semi-finished products of our own production” is intended to summarize information on the availability and movement of semi-finished products of our own production in organizations that maintain their separate accounting. In particular, this account may reflect the following semi-finished products manufactured by the organization (with a full production cycle): pig iron in ferrous metallurgy, crude rubber and glue in the rubber industry.

In organizations that do not keep separate records of semi-finished products of their own production, these values ​​are reflected as part of work in progress, i.e. on account 20 "Main production".

By debit account 21 "Semi-finished products of own production", as a rule, correspondence with account 20 "Main production" reflects the costs associated with the manufacture of semi-finished products.

On a loan account 21 "Semi-finished products of own production" reflects the cost of semi-finished products transferred for further processing (in correspondence with account 20 "Main production", etc.) and sold to other organizations and persons (in correspondence with account 90 "Sales").

Analytical accounting on account 21 “Semi-finished products of our own production” is carried out at the places of storage of semi-finished products and individual names (types, grades, sizes, etc.).

Account 21 "Semi-finished products of own production" corresponds with accounts:

Debit:

20 Main production, 23 Auxiliary production, 40 Output of products (works, services), 79 Internal settlements, 80 Authorized capital, 91 Other income and expenses.

For a loan:

20 Main production, 23 Ancillary production, 25 General production costs, 26 General business expenses, 28 Rejects in production, 45 Goods shipped,

76 Settlements with various debtors and creditors, 79 On-farm settlements, 80 Authorized capital, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 99 Profits and losses.

Account 23 "Auxiliary production"

Account 23 "Auxiliary production" is intended to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to account for the production costs that provide:

· service different kinds energy (electricity, steam, gas, air, etc.),

Transport service,

Repair of fixed assets,

Manufacturing of tools, stamps, spare parts, building parts, structures or enrichment building materials(mainly in construction organizations),

Erection of (temporary) non-title structures,

Mining of stone, gravel, sand and other non-metallic materials,

Logging, sawmilling,

· Salting, drying and canning of agricultural products, etc.

By debit account 23 "Auxiliary production" reflects the direct costs associated directly with the release of products, the performance of work and the provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from marriage. Direct costs directly related to the release of products, the performance of work and the provision of services are debited to account 23 "Auxiliary production" from the credit of accounts for accounting for inventories, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, debited to account 23 "Auxiliary production" from accounts 25 "General production costs" and 26 "General business costs". If appropriate, the costs of servicing production can be accounted for directly on account 23 "Auxiliary production" (without preliminary accumulation on account 25 "General production costs"). Losses from marriage are written off to account 23 "Auxiliary production" from the credit of account 28 "marriage in production".

On a loan account 23 "Auxiliary production" reflects the amount of the actual cost of the completed production of products, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" to the debit of accounts:

20 "Main production" - upon the release of products (works, services) to the main production,

29 "Service industries and farms" - upon the release of products (works, services) to service industries or farms,

90 "Sales" - when performing works and services for third-party organizations,

40 "Release of products (works, services)" - when using this account to record production costs, etc.

The balance of account 23 "Auxiliary production" at the end of the month shows the value of work in progress.

Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.
Account 23 "Auxiliary production" corresponds with accounts:

By debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 07 Equipment for installation, 10 Materials, 11 Animals for growing and fattening, 16 Deviation in the value of tangible assets, 19 Value added tax on acquired values, 21 Semi-finished products of our own production, 23 Ancillary production, 25 General production costs, 26 General business expenses, 28 Rejects in production, 40 Output of products (works, services), 43 Finished products, 60 Payments with suppliers and contractors, 68 Payments for taxes and fees, 69 Payments for social insurance and security, 70 Settlements with staff for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm loan settlements, 80 Authorized capital, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Reserves future expenses, 97 Prepaid expenses.

On a loan

07 Equipment for installation, 08 Investments in non-current assets, 10 Materials, 11 Animals for growing and fattening, 15 Procurement and purchase of material assets, 20 Main production, 21 Semi-finished products of our own production, 23 Auxiliary production, 25 General production costs, 26 General business costs, 28 Rejects in production, 29 Service industries and farms, 40 Output of products (works, services), 43 Finished products, 44 Sales costs, 45 Goods shipped, 73 Payments with personnel for other operations, 76 Payments with various debtors and creditors, 79 On-farm calculations, 80 Share capital, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Provisions for future expenses, 97 Deferred expenses, 99 Profits and losses.

Account 25 "General production costs"

Account 25 "General production costs" is intended to summarize information on the costs of servicing the main and auxiliary industries of the organization. In particular, the following expenses may be reflected on this account: for the maintenance and operation of machinery and equipment, depreciation and expenses for the repair of fixed assets and other property used in production, insurance costs of the said property, expenses for heating, lighting and maintenance of premises , rent for premises, machinery, equipment, etc., used in production, remuneration of workers engaged in the maintenance of production, and other similar expenses.

General production expenses are reflected on account 25 "General production expenses" from the credit of accounts for accounting of inventories, settlements with employees for wages, etc. Expenses recorded on account 25 "General production expenses" are written off to the debit of accounts 20 "Main production", 23 "Auxiliary production ”, 29“ Serving production and economy ”.

Analytical accounting on account 25 "General production costs" is carried out by separate divisions of the organization and expense items. \

Account 25 "General production costs" corresponds with accounts:

By debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 16 Deviation in the cost of tangible assets, 19 Value added tax on acquired assets, 21 Semi-finished products of our own production, 23 Auxiliary production, 29 Service production and facilities, 43 Finished products, 60 Settlements with suppliers and contractors, 69 Accounts for social insurance, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 94 Shortages and losses from damage to valuables, 96 Provisions for future expenses, 97 Deferred expenses.

On a loan

10 Materials, 20 Main production, 23 Auxiliary production,

28 Marriage in production, 29 Service industries and farms, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 97 Deferred expenses, 99 Profits and losses.

Account 26 "General expenses"

Account 26 "General Business Expenses" is intended to summarize information on expenses for management needs that are not directly related to production process... In particular, the following expenses may be reflected on this account: administrative expenses, maintenance of general business personnel not related to the production process, depreciation and repair costs of fixed assets for administrative and general business purposes, rent for general business premises, payment costs information, audit, consulting, etc. services, other administrative expenses of a similar purpose.

General business expenses are reflected on account 26 "General business expenses" from the credit of inventory accounts, settlements with employees for wages, settlements with other organizations (persons), etc.

Expenses recorded on account 26 "General business expenses" are written off, in particular, to the debit of accounts 20 "Main production", 23 "Auxiliary production" (if auxiliary production produced goods and work and provided services to the outside), 29 "Maintenance production and farms ”(if service industries and farms performed work and services on the side).

These expenses as conditionally fixed ones can be written off to the debit of account 90 "Sales".

Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc., except for organizations engaged in trading activities), use account 26 "General expenses" to summarize information on the costs of these activities. These organizations write off the amounts accumulated on account 26 "General business expenses" to the debit of account 90 "Sales".

Analytical accounting on account 26 "General business expenses" is kept for each item of the corresponding estimates, the place of origin of costs, etc.

Account 26 "General Business Expenses" corresponds with accounts:

By debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 16 Deviation in the cost of tangible assets, 19 Value added tax on acquired assets, 21 Semi-finished products of our own production, 23 Auxiliary production, 29 Service production and facilities, 43 Finished products, 60 Settlements with suppliers and contractors, 68 Settlements for taxes and fees, 69 Settlements for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 94 Shortages and losses from damage to valuables, 96 Provisions for future expenses, 97 Prepaid expenses.

On a loan

08 Investments in non-current assets, 10 Materials, 20 Main production, 23 Auxiliary production, 28 Defective production, 29 Service production and households, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 86 Targeted financing, 90 Sales, 97 Future expenses periods, 99 Profits and losses

Account 28 "Marriage in production"

Account 28 "Defects in production" is intended to summarize information on losses from defects in production.

By debit account 28 "Marriage in production" costs are collected for identified internal and external defects (the cost of incorrigible, ie, final, marriage, costs of correction, etc.).

On a loan accounts 28 "Defect in production" reflects the amounts attributable to the reduction of losses from marriage (the cost of rejected products at the price of possible use, the amounts to be withheld from the culprit, the amounts to be collected from suppliers for the supply of substandard materials or semi-finished products, as a result of which a marriage was allowed, etc.), as well as amounts written off to production costs as losses from marriage.

Analytical accounting for account 28 "Defects in production" is carried out by separate divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage.

Account 28 "Defect in production" corresponds with accounts: \

By debit

10 Materials, 20 Main production, 21 Semi-finished products of our own production, 23 Auxiliary production, 25 General production costs, 26 General business expenses, 40 Output of products (works, services), 43 Finished products, 60 Payments with suppliers and contractors, 69 Payments for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 91 Other income and expenses.

On a loan

10 Materials, 20 Main production, 23 Auxiliary production, 29 Service facilities, 73 Settlements with personnel for other operations, 76 Settlements with various debtors and creditors, 91 Other income and expenses, 96 Provisions for future expenses, 99 Profits and losses.

Account 29 "Service industries and farms"

Account 29 "Service industries and farms" is intended to summarize information on the costs associated with the release of products, the performance of work and the provision of services by the service industries and farms of the organization.

This account can reflect the costs of the organization of service industries and farms on the balance sheet, whose activities are not related to the production of products, the performance of work and the provision of services that were the purpose of creating this organization: housing and communal services (operation of residential buildings, hostels, laundries, baths etc.), sewing and other consumer service workshops, canteens and canteens, children's preschool institutions(gardens, nurseries), rest homes, sanatoriums and other health and cultural and educational institutions, (as amended by the Order of the Ministry of Finance of the Russian Federation of 05/07/2003 N 38n)

By debit account 29 "Service industries and farms" reflects direct costs associated directly with the release of products, the performance of work and the provision of services, as well as the costs of auxiliary industries. Direct costs are debited to account 29 "Service industries and farms" from the credit of accounts for accounting for inventories, settlements with employees for wages, etc. Expenses of auxiliary industries are written off to account 29 "Service industries and farms" with credit account 23 "Auxiliary production".

On a loan account 29 "Serving production and economy" reflects the amount of the actual cost of completed production of products, work performed and services rendered. These amounts are debited from account 29 "Serving industries and farms" to the debit of the accounts:

accounting for material values ​​and finished products issued by service industries and farms,

accounting for the costs of subdivisions - consumers of works and services performed by service industries and farms,

90 "Sales" (when selling to third-party organizations and persons of works and services performed by service industries and farms), etc.

The balance of account 29 "Service industries and farms" at the end of the month shows the value of work in progress.

Analytical accounting on account 29 "Serving production and economy" is conducted for each service production and economy and for individual cost items of these industries and farms.

Account 29 "Service industries and farms" corresponds with accounts

Debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 11 Animals in growing and fattening, 16 Deviation in the cost of tangible assets, 19 Value added tax on acquired assets, 23 Ancillary production, 25 General production costs, 26 General business expenses, 28 Rejects in production, 29 Service industries and farms, 60 Payments with suppliers and contractors, 68 Payments for taxes and fees, 69 Payments for social insurance and security, 70 Payments with staff for wages, 71 Payments with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 80 Authorized capital, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Provisions for future expenses, 97 Loan expenses

10 Materials, 11 Animals for growing and fattening, 25 General production costs, 26 General operating costs, 29 Service industries and farms, 40 Output of products (works, services), 43 Finished products, 44 Sales costs, 45 Goods shipped, 73 Payments to personnel on other transactions, 76 Settlements with various debtors and creditors, 79 Internal settlements, 80 Share capital, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Provisions for future expenses, 97 Deferred expenses, 99 Profit.

Regulatory regulation cost accounting on accounts 30-39.

Based on the instructions for using the chart of accounts, the formation of information on expenses for ordinary activities is carried out either on accounts 20 - 29, or on accounts 20 - 39. In the latter case, accounts 20 - 29 are used to group expenses by item, place of origin and other characteristics, as well as calculating the cost of products (works, services); accounts 30 - 39 are used to account for expenses by items of expenses. The relationship between the accounting of expenses by items and elements is carried out using specially opened reflecting accounts. The composition and method of using accounts 20 - 39 with this option of accounting is established by the organization based on the characteristics of the activity, structure, management organization on the basis of the relevant recommendations of the Ministry of Finance of the Russian Federation.

According to PBU 10/99, an expense element is understood as economically homogeneous costs, material costs, labor costs, social deductions, depreciation and other costs.

Material costs reflect the cost:

Purchased raw materials and materials used for production and economic needs, as well as components and semi-finished products that are subject to further installation or additional processing in this organization;

Works and services of a production nature performed by third-party organizations or production facilities and facilities of the organization that are not related to the main activity;

Fuels of all types, purchased from outside and spent for technological purposes, generation of all types of energy, heating of buildings, transport work on maintenance of production, performed by the organization's transport;

Purchased energy of all types spent on technological and other production and economic needs;

Losses from a shortage of incoming material resources within the limits of natural loss rates and some other material costs.

The cost of material resources, reflected in the "Material costs" element, is formed on the basis of their purchase prices (excluding value added tax), margins (markups), commissions paid to supply and foreign economic organizations, the cost of services commodity exchanges, including brokerage services, customs duties, charges for transportation, storage and delivery carried out by third parties.

The cost of returnable waste is excluded from the cost of material resources included in the cost of production. Recyclable production waste is understood as the remnants of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the production process, which have completely or partially lost the consumer qualities of the initial resource and, therefore, are used with increased costs (reduced product yield) or not used at all for its intended purpose.

Returnable waste is assessed at next order:

At the reduced price of the original material resource(at the price of possible use), if the waste can be used for the main production, but with increased costs (reduced output of finished products), for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods and household goods) or sold to the outside ;

At the full price of the original material resource, if the waste is sold to the outside for use as a full-fledged resource.

Complete list costs included in material costs for tax purposes are given in article 254 of the Tax Code of the Russian Federation.

Labor costs. Labor costs include any accruals to employees in cash or in kind: incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, as well as the costs associated with the maintenance of these workers, provided labor contracts(contracts) or collective agreements.

Labor costs include, in particular:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of proceeds in accordance with the forms and systems of remuneration adopted in the organization;

Incentive accruals, including bonuses for production results, premiums to tariff rates and salaries for professional skill, high achievements in labor and other indicators and other charges and payments.

The list of charges and payments included in labor costs for tax purposes is given in article 255 of the Tax Code of the Russian Federation.

Social contributions. Under the article "Social contributions" reflect compulsory deductions according to the norms established by the legislation of the state social insurance, The Pension Fund, funds health insurance from the costs of wages of employees included in the cost of products (works, services) for the element "Costs of wages" (except for those types of wages for which insurance premiums are not charged).

Depreciation of non-current assets. This article reflects the amount of depreciation deductions for fixed assets, material assets provided by the organization for payment for temporary use ( profitable investments in tangible assets) and intangible assets.

The composition of depreciable assets is established by PBU 6/01 and 14/2000 (chapters 4 and 5), and for tax purposes - Tax Code RF (Article 256).

The item "Other costs" reflects taxes, fees, payments, deductions in insurance funds(reserves) and other mandatory deductions made in accordance with the procedure established by law, payments for emissions (fees) of pollutants, the cost of paying interest on loans received, for business trips, lifting, for training and retraining of personnel, payment for communication services, computing centers , banks, lease fees in the case of renting individual objects of the main production assets(or their individual parts), deductions to the repair fund, as well as other costs included in the cost of products (works, services), but not related to the previously listed cost elements.

Organization of cost accounting by economic elements

CHAPTER 1

Accounting costs

In accounting, costs are recognized according to the rules that are spelled out in the Accounting Regulations "Organization's Expenses" (hereinafter - PBU 10/99). This document was approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

In the fall, the Ministry of Finance of Russia issued two orders at once, which amended 13 Accounting Regulations, including PBU 10/99. And also in the Chart of Accounts and the Profit and Loss Statement (form No. 2). We are talking about orders dated September 18, 2006 No. 115n and No. 116n. Both of them are called "On Amendments to the Accounting Regulatory Acts". Order No. 116n was registered with the Ministry of Justice on October 24, 2006, No. 8397. Order of the Ministry of Finance of Russia No. 115n was recognized as not requiring registration. Officials from the Russian Ministry of Finance changed the classification of income and expenses. It is necessary to apply the new rules already from the reporting for 2006. We will talk about this a little later.

PBU 10/99 is used by legal entities created in accordance with the legislation of the Russian Federation. All should be guided by its requirements. commercial organizations(except for credit and insurance), as well as non-profit organizations (except budgetary institutions), which recognize income from entrepreneurial and other activities.

1.1. Cost classification

PBU 10/99 gives the concept of expenses and establishes a list of retired assets that are not recognized as expenses.

An organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, except for contributions by the decision of the participants (property owners).

The concept of assets is interpreted in relation to IFRS. In the IFRS glossary of terms, assets are resources controlled by the company as a result of past events from which it is expected to receive economic benefits in the future.

In domestic practice, an asset is always considered the "left side" of the balance sheet, in the sections and articles of which there are non-current and current assets.

PBU 10/99 defines which disposal of assets cannot be recognized as an expense of the organization. This is the disposal of assets associated with:

- acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

- contributions to the authorized (pooled) capitals of other organizations, the acquisition of shares joint stock companies and other securities not for the purpose of resale (sale);

- commission agreements, agency agreements and other similar agreements in favor of the principal, principal, etc .;

- prepayment for inventories and other valuables, works, services;

- in advance payments, deposits on account of payment for inventories and other valuables, works, services;

- repayment of a loan, a loan received by the organization.

All of the above asset retirements are payment. From this list it is clear that expenses do not include the organization's costs associated with capital and financial investments. PBU 10/99 deals with the rules related to current costs (as defined by the Law "On Accounting"). In this regard, it can be concluded that the costs of performing work on the construction of an object in an economic way cannot form the costs of an organization either.

Classification of expenses. Depending on the nature, conditions of implementation and areas of activity of the organization, costs are divided into:

1) expenses for ordinary activities;

2) other expenses.

Expenses for ordinary activities are reflected in the debit of accounts:

- 20 "Main production";

- 21 “Semi-finished products of our own production”;

- 23 "Auxiliary facilities";

- 25 "General production costs";

- 26 "General expenses";

- 28 "Defect in production";

- 29 "Service industries and farms";

- 44 "Costs of sale", etc.

Then, after closing the accounts and the corresponding distribution, they are reflected in the debit of account 90 "Sales".

Other expenses are reflected in the debit of account 91 "Other income and expenses" (sub-account 2 "Other expenses"). From the new year on account 91 will also need to take into account extraordinary expenses. Recall: until 2007, they were reflected in account 99 on the debit of account 99 “Profits and losses”.

1.2. Expenses for ordinary activities

Expenses for ordinary activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. These also include expenses, the implementation of which is associated with the performance of work, the provision of services.

For such activities as the lease of property, the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property and participation in the authorized capital of other organizations, the rules are given for their accounting as expenses for ordinary activities or operating expenses. The organization independently, for accounting purposes, determines where to assign them, depending on the areas of activity, the nature of expenses, the amount and conditions of implementation.

PBU 10/99 contains one deviation from the definition of costs. Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets of the organization, carried out in the form of depreciation deductions, is equated to expenses for ordinary activities.

The costs of ordinary activities are divided into two parts:

- costs associated with the purchase of raw materials, materials, goods and other inventories;

- expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and their sale, as well as the sale of goods. These are expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc. When forming expenses for ordinary activities, they should be grouped according to the following elements:

1) material costs;

2) labor costs;

3) deductions for social needs;

4) depreciation;

5) other costs.

For the purposes of management in accounting, the accounting of expenses is organized by cost item. The list of cost items is established by the organization independently in the accounting policy.

In accordance with PBU 10/99, commercial and administrative expenses can be recognized at the cost of sold products, goods, works, services in full in reporting year their recognition as expenses for ordinary activities. That is, these expenses, accounted for on accounts 26 "General expenses" and 44 "Expenses for sale", can be written off monthly to the debit of account 90 "Sales".

If in the reporting period the company did not earn anything, but incurred administrative expenses, write them off from account 26 "General expenses" to account 20 "Main production". After all, this account is also closed, and the balance on it shows the cost of work in progress. In the absence of such, its assessment cannot be reflected.

To debit account 90 general running costs also cannot be written off. Indeed, in the absence of proceeds from sales (income from ordinary activities), the cost of sales cannot be formed.

Therefore, general business expenses can be written off to other expenses not related to production and sales - to account 91 "Other income and expenses" or to include them in the organization's losses - according to the debit of account 99 "Profits and losses". The corresponding amounts will appear in lines 100 "Other operating expenses" or 130 " Non-operating expenses».

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in monetary or other form or the amount of accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the amount of payment and accounts payable (in the part not covered by the payment).

1.3. other expenses

Other expenses are:

- costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

- costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

- expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

- interest paid by the organization for the provision of funds (credits, loans) to it for use;

- expenses related to payment for services rendered by credit institutions;

- deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

- fines, penalties, forfeits for violation of the terms of contracts;

- losses of previous years recognized in the reporting year;

- amounts accounts receivable for which the deadline has expired limitation period, other debts unrealistic for collection;

- the amount of the depreciation of assets (except for the depreciation of fixed assets - in accordance with PBU 6/01);

- transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

- other other expenses.

Among other other expenses, the following can be distinguished (PBU 15/01):

- negative exchange rate and amount differences attributable to interest payable on loans and borrowings received and denominated in foreign currency or conditional monetary units generated from the moment of accrual of interest under the terms of the contract until their actual repayment (transfer);

- additional costs incurred in connection with obtaining loans and credits, issuing and placing debt obligations;

- amounts budget funds recognized as income in previous years, but subject to return in accordance with the established procedure in accordance with PBU 13/2000.

The list of other expenses is open.

Account 91 "Other income and expenses" summarizes information about other income and expenses. The following sub-accounts can be opened for the account:

- 91-1 - Other income;

- 91-2 - Other expenses;

- 91-9 - Balance of other income and expenses.

On the credit of sub-account 91-1 other income is reflected:

- proceeds from the lease of assets and participation in the authorized (share) capital of other organizations;

- recyclable waste (materials, inventory and household accessories, special equipment, overalls for market value as of the date of asset write-off) and proceeds from the sale of property, plant and equipment and other assets other than cash;

- receipts from operations with packaging;

- interest receivable on loans and borrowings;

- fines, penalties, forfeit receivable;

- gratuitous receipts;

- profit of previous years, revealed in the reporting year;

- the amount of accounts payable with the expired limitation period;

- positive exchange rate differences;

- other operating or non-operating income.

The debit of sub-account 91-2 reflects other expenses:

- expenses from the lease of assets and participation in the authorized (share) capital of other organizations;

– residual value assets for which depreciation is charged and actual cost other assets written off by the organization;

- expenses from sales, on disposal and other write-off of fixed assets and other assets other than cash;

- expenses from operations with packaging;

- interest payable on loans and borrowings;

- payment for bank services;

- fines, penalties, forfeits payable;

- costs of maintaining fixed assets for conservation;

- compensation for losses on claims;

- loss of previous years, revealed in the reporting year;

- deductions to reserves to accounts 14 "Provisions for impairment of material assets", 59 "Provisions for impairment financial investments", 63" Provisions for doubtful debts ";

- the amount of accounts receivable with the expired limitation period;

- negative exchange rate differences;

- legal costs;

- other operating or non-operating expenses.

Before the amendments were made, extraordinary income and expenses were accounted for in account 99 “Profits and losses”. And operating and non-operating income and expenses were reflected in one account - 91 “Other income and expenses”. Since 2007, other income and expenses will no longer have to be subdivided into operating, non-operating and extraordinary, all of them will be reflected on account 91. This is provided for by order of the Ministry of Finance of Russia No. 115n.

Account 91 "Other income and expenses" corresponds on credit with accounts for accounting of settlements, cash, inventory, etc., on debit - with accounts for accounting of inventory, costs, settlements, etc.

At the end of each month, by comparing the turnover on the credit of subaccount 91-1 and the turnover on the debit of subaccount 91-2, the financial result for all operations is determined and one entry is debited to account 99 "Profit and Loss" in correspondence with subaccount 91-9 "Balance of other income and expenses ”, while the sub-accounts of account 91“ Other income and expenses ”during the year are not closed, although the balance in general on account 91“ Other income and expenses ”at the end of the month is absent. Subaccounts 91-1 and 91-2 are closed only by the final entries of December on subaccount 91-9.

At the beginning of the new reporting year, account 91 "Other income and expenses" has no balance. Analytical accounting is kept on sub-accounts 91-1 and 91-2 - by types of income corresponding to RAS 9/99 and types of expenses corresponding to RAS 10/99. On subaccount 91-9, analytical accounting is not kept. Accounting is organized in monetary terms.

At present, sub-accounts of the second level “Operating income”, “Operating expenses”, “Non-operating income”, “Non-operating expenses” open to account 91 sub-accounts “Other income” and “Other expenses”. Extraordinary income and expenses are written off to account 99.

Until the end of the year, accountants can apply the old procedure. However, no one bothers to apply the new rules now. That is, take into account extraordinary income and expenses on account 91, and not on account 99. And reflect all other income and expenses on some of the second-level sub-accounts opened on account 91. For example, you can use the sub-accounts provided for operating income and expenses ... That is, do not distribute operating and non-operating income and expenses among sub-accounts.

Starting from the new year, the organization will not have to keep separate records of operating and non-operating income and expenses on account 91, that is, open second-level sub-accounts for them. Extraordinary income and expenses will not be reflected in account 99. Therefore, those organizations that have traditionally added a clause on the classification of other income and expenses to operating, non-operating and extraordinary in their accounting policies do not need to do this anymore.

In addition, when approving the accounting policy for 2007, it is necessary to change the sub-accounts in the working chart of accounts.

1.4. Recognition of expenses

Expenses are recognized in accounting if the following conditions are met (fulfilled):

- the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

- the amount of expense can be determined;

- there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization (in the case when the organization has transferred the asset, or there is no uncertainty about the transfer of the asset).

If in respect of any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.

Depreciation is recognized as an expense based on the depreciation charge based on the value of the assets being depreciated, useful lives and the way the entity is accrued for depreciation.

Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expense (cash, in-kind and other).

Clauses 6.1-6.6 PBU 10/99 establish the procedure for determining costs depending on the terms of the contract, if:

- the organization has been provided with a commercial loan;

- instead of monetary funds in payment for the goods (work, services) received, the organization transfers inventory;

- the cost of goods (works, services) is expressed in conventional monetary units;

- the seller provided discounts (capes).

When paying for purchased inventories and other valuables, works, services on terms commercial loan, provided in the form of a deferred payment and payment by installments, expenses are accepted for accounting in full amount accounts payable, that is, taking into account the interest for a commercial loan.

The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) non-monetary funds, is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If the value of the goods (values) transferred or to be transferred by the organization cannot be established, then the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) with non-monetary funds is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by an organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

The amount of payment and (or) accounts payable is determined taking into account all discounts (capes) and sum differences provided to the organization in accordance with the agreement.

In order to correctly and reliably determine the financial result, income and expenses should be taken to accounting using the same method.

By general rule, as in the adoption of income for accounting, expenses refer to the reporting period in which they occurred, regardless of the time of the actual payment of funds and other form of implementation, that is, in full accordance with the assumption of the temporal certainty of the facts of economic activity. In other words, costs are determined using the method accruals.

An exception was made for organizations that have decided to apply in accounting cash method.

If an organization recognizes revenue from the sale of products and goods not as the rights of ownership, use and disposal of the supplied products, the goods delivered, the work performed, the service rendered are transferred, and after the receipt of funds and another form of payment (on a cash basis), then the expenses are recognized after the debt has been repaid (on a cash basis). For the first time, this rule was fixed in the Standard Recommendations on the Organization of Accounting for Small Businesses, approved by order of the Ministry of Finance of Russia dated December 21, 1998, No. 64n.

PBU 10/99 introduces separate rules for recognizing expenses in Profit and Loss Statement.

The first rule is related to the correspondence of income and expenses, or taking into account the relationship between expenses incurred and income.

The second rule establishes the need for a reasonable distribution of expenses between reporting periods, when expenses determine the receipt of income during reporting periods and the relationship between income and expenses cannot be clearly determined or determined indirectly.

The third rule for recognizing expenses in the income statement states that, regardless of the previous rules, expenses recognized in the reporting period are subject to recognition when it becomes certain that they do not receive economic benefits (income) or the receipt of assets.

At the same time, it was noted that expenses should be recognized in the income statement, regardless of how they are taken for the purposes of calculating the tax base.

1.5. Profits and Losses Report

Changes in PBU 9/99 and 10/99, of course, could not but affect the form of the Profit and Loss Statement (Form No. 2). It was approved by the order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. Amendments to this document were made by order of the Ministry of Finance of Russia dated September 18, 2006 No. 115n.

1.5.1. General rules for filling out the Profit and Loss Statement

1. All data are given on an accrual basis from the beginning of the year. Column 3 reflects the data for 2006, and in column 4 the data for the previous year from column 3 of the Profit and Loss Statement for 2005 are transferred.

It is possible that the data for the same period last year will be incomparable with the data for the reporting period. This situation arises in the event of changes in the accounting policies of the organization, legislative and regulations accounting. In order to correctly draw up the Profit and Loss Statement, it is necessary to adjust the indicators for last year... And in the explanations to balance sheet and the income statement indicate that the last year's data has changed and why.

We add that in the Profit and Loss Statement, compiled at the end of 2006, organizations must show data for the previous year. The data is taken from form No. 2 for 2005. It is clear that in last year's report, operating, non-operating and extraordinary income and expenses were indicated in separate lines... Therefore, the indicated amounts of income and expenses must be added up, the grand total must be entered in column 4 "For the same period of the previous year" line 090 (Other income) and line 100 (Other expenses).

2. If any indicator is subtracted or it has a negative value, then it should be indicated in parentheses.

3. Income and expenses are presented on a gross basis, and offsetting can be carried out only if it is provided by the legislation on accounting.

4. All lines of the Profit and Loss Statement are coded in accordance with the order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 No. 475 / 102n.

5. All types of income and expenses that are material must be presented separately (clause 11 of the Accounting Regulations “ Financial statements organizations "(PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n).

The profit and loss statement consists of two tables. In the first table, based on its income and expenses, the organization calculates the net profit received for the reporting period. And the second table provides a breakdown of individual gains and losses for the reporting period.

Several profit indicators are indicated in the Profit and Loss Statement:

- gross profit;

- profit (loss) from sales;

- profit before tax;

– net profit.

To get an indicator of gross profit, you need to reduce the proceeds from the sale of products (goods, works, services) by the cost of these products (goods, works, services):

By reducing the gross profit by the amount of selling and administrative expenses, we will receive a profit or loss on sales.

Profit before tax is formed after we increase the profit or loss from sales by the amount of other and non-operating income and expenses.

By excluding the amount of income tax from profit before tax, we will get a net profit.

Net income = Profit before tax - Income tax

1.5.2. Section "Income and expenses from ordinary activities"

Line 010 "Revenue from the sale of goods, products, works, services"

Line 010 reflects the company's income from ordinary activities - credit turnover on account 90 "Sales" subaccount 1 "Revenue" net of value added tax, excise taxes and export duties.

Enterprises - producers of products shall reflect in this line the cost of finished goods sold to customers.

Sales organizations must show sales value goods sold.

Enterprises that perform work or provide services indicate the cost of work performed or services rendered, which are confirmed by acceptance certificates.

Intermediary undertakings shall only report on this line the amount of their intermediary fees.

The sales proceeds may include income from the lease of the organization's property, from participation in the authorized capital of other organizations and license payments for the use of intellectual property. But only on condition that the receipt of these incomes is the main activity of the enterprise.

If the company conducts several types of activities, then it is necessary to decipher the total amount of revenue. To do this, it is necessary to include additional lines in the Report (011, 012, etc.) and indicate the revenue from each type of activity, provided that it is significant.

Line 020 "Cost of goods, works, services sold"

Line 020 reflects the cost of goods, products, works, services sold. The indicator must be indicated in parentheses.

Manufacturing enterprises reflect in this line all expenses that are attributed to the cost of goods sold to customers. In other words, the turnover on the debit of account 90 "Sales" subaccount 2 "Cost of sales" and credit of account 43 "Finished goods" or 45 "Goods shipped".

If the organization uses account 40 "Release of products (works, services)" to account for production costs, then the amount of excess of the actual cost of products manufactured, works handed over or services rendered over their standard (planned) cost increases the data on line 020.

Organizations and enterprises that perform work and provide services indicate in line 020 the costs associated with the performance of work or the provision of services that are realized in the reporting period.

Enterprises that provide intermediary services reflect on line 020 the amounts of costs they incurred in the implementation of intermediary activities.

Trade organizations indicate on this line the purchase value of the goods sold. If the trade organization keeps records of goods at purchase prices, then on line 020 you need to indicate the turnover according to the debit of account 90-2 and credit of account 41 "Goods" (45 "Goods shipped").

At enterprises retail goods are accounted for, as a rule, at sales prices. You can determine the purchase value of goods sold as follows. The turnover on the debit of account 90-2 and credit of account 41 "Goods" (45 "Goods shipped") must be reduced by the turnover on the debit of account 90-2 and credit of account 42 "Trade margin", which is done using the "red storno" method.

The main activity of an enterprise may be the lease of its property or rights to use intellectual property. In this case, on this line, they indicate the costs of these activities.

If an enterprise carries out several types of activities, then the cost of goods (goods, works, services) must be indicated separately according to the lines that are entered additionally (021, 022, etc.).

Line 029 "Gross profit"

The data provided for this line represents the difference between the indicators reflected in the first two lines of the report (line 010 - line 020). If a negative result (loss) is received, then it must be indicated in parentheses.

Line 030 "Commercial expenses" On line 030 it is necessary to indicate:

· manufacturing enterprises- costs associated with the sale of products;

· Trade organizations - distribution costs.

To fill out this line, you must use the turnover on the credit of account 44 "Sales expenses" in correspondence with account 90 subaccount 7 "Commercial expenses".

Commercial expenses include the following types of expenses:

- to pay the remuneration of an intermediary organization for the provision of services for the sale of products;

- for the transportation of products to their destination;

- for loading and unloading operations;

Organizations can write off business expenses in two ways:

- the entire amount of commercial expenses for the month can be included in the expenses for ordinary activities by writing them off to the debit of account 90;

- Selling costs can be allocated between sold and non-sold products.

The organization should choose one of these methods and fix it in the accounting policy.

Line 040 "Administrative expenses"

Trade organizations include administrative expenses in distribution costs and are taken into account on account 44 "Sales expenses". Therefore, trade organizations always have a dash on line 040.

Manufacturing enterprises take into account administrative expenses on account 26 "General business expenses".

These include the following types of expenses:

- salary of the administrative and managerial staff;

- payment for information, audit and consulting services;

- rent for general utility premises;

- the amount of accrued depreciation and the cost of repairing fixed assets for administrative and general business purposes.

The procedure for writing off general business expenses depends on how the cost of finished products (works, services) is formed:

- at full production cost;

- at a reduced cost.

If the accounting of finished products (works, services) is kept at a reduced cost, then general business expenses are monthly written off to the debit of account 90 "Sales" subaccount 2 "Cost of sales". In this case, the amount of general business expenses for the reporting period will be indicated on line 040.

If finished products (works, services) are accounted for at full production cost, then general operating expenses are monthly written off to the debit of account 20 "Main production", 23 "Auxiliary production", 29 "Service industries and facilities" and are included in the cost of finished goods (works , services). In the Profit and Loss Statement, general business expenses are reflected in the cost of goods (works, services) in line 020 "Cost of sales".

The chosen method must be consolidated by the company in its accounting policy.

Line 050 "Profit (loss) from sales"

Line 050 reflects the financial result from the sale of products (works, services). Loss on sales is shown in parentheses.

1.5.3. Section "Other income and expenses"

Line 060 "Interest receivable"

This line shows the amount of interest that the organization should receive in the reporting period:

- for the use of funds that she transferred to another organization or to an individual;

- for the use of funds that are on the account of the organization in the bank;

- for bonds, deposits, government securities, shares, bonds, bills, etc.

The amount of such income is reflected in the credit of account 91 "Other income and expenses" subaccount 2 "Other expenses" in correspondence with the accounts:

- 51 "Settlement accounts";

- 52 "Currency accounts";

- 55 " Special accounts»;

- 73 "Settlements with personnel on other operations" subaccount 1 "Settlements on loans granted";

- 76 "Settlements with other debtors and creditors" subaccount 3 "Settlements for dividends and other income due".

Please note: interest on a commercial loan related to the sale of goods (works, services) should not be indicated on line 060. They are included in proceeds from the sale of products (goods, works, services) and are reflected in line 010.

Line 070 "Interest payable"

This line reflects the amount of interest that the company must pay in the reporting period on loans and borrowings received. The amount of such expenses is reflected in the debit of account 91 "Other income and expenses" subaccount 2 "Other expenses" in correspondence with the accounts:

- 66 "Settlements for short-term loans and borrowings";

- 67 "Settlements for long-term loans and borrowings."

Add: interest on loans and borrowings, which are included in the cost of acquired fixed assets, intangible assets and inventories, should not be indicated on line 070.

On line 070, the indicator is written in parentheses.

Line 080 "Income from participation in other organizations" This line reflects income from participation in the authorized capital of other organizations, including interest and dividends on securities.

Income from equity participation in the authorized capital of other enterprises and dividends on shares are reflected in the accounting records as their size is declared as a source of payment.

Line 090 "Other income"

Before making the change, operating and non-operating income and expenses must be shown on separate lines. Now only certain types of miscellaneous expenses will have to be deciphered. This is interest receivable and payable. As well as income from participation in other organizations. All other expenses are now entered in lines 090 and 100. The same can be said for extraordinary income and expenses.

This line records other income of the organization. These include:

- income from the sale and other write-off of fixed assets, intangible assets, materials, securities, foreign currency and other values ​​of the organization;

- the profit that the organization received as a result of joint activities without the formation of a legal entity (under a simple partnership agreement), and remuneration for property transferred to common ownership or use;

- monetary funds that the organization received in excess of the value of its initial contribution when dividing the property of a simple partnership;

- receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (under a lease agreement);

- receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

- fines, penalties, forfeits for violation of the terms of contracts, which the organization must receive in the reporting period by a court decision (received or recognized to be received);

- part of the value of assets received free of charge (including under a gift agreement) written off from the account on which deferred income is recorded;

- receipts in compensation for losses caused to the organization;

- the profit of previous years, revealed in the reporting year (such transactions, as a rule, arise when correcting errors in accounting made in previous reporting periods);

- the amount of accounts payable for which the limitation period has expired, including VAT;

- exchange differences;

- the amount of revaluation of assets that arise as a result of the revaluation of fixed assets;

- property, the surplus of which was revealed during the inventory;

Line 100 "Other expenses"

Line 100 shows the following costs:

- costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (under a lease agreement), rights arising from patents for inventions, industrial designs, and other types of intellectual property;

- expenses related to participation in the authorized capital of other organizations;

- expenses for the maintenance of the mothballed production facilities;

- payment for services credit institutions;

- costs associated with the cancellation of production orders (contracts), the termination of production, which did not produce products, with the maintenance of securities;

- taxes and fees, which, in accordance with tax legislation paid by financial results(property tax, advertising tax);

- the residual value of depreciable assets and the actual cost of other assets written off by the organization;

- expenses related to the sale, disposal and other write-off of fixed assets and other assets;

- fines, penalties, forfeits for violation of the terms of contracts, which the organization must pay in the reporting period;

- expenses for the maintenance of production facilities and facilities that are on conservation;

- compensation for losses caused by the organization;

- losses of previous years recognized in the reporting year (arising, as a rule, when correcting errors in accounting made in previous reporting periods);

- deductions to reserves for depreciation of investments in securities, for depreciation of material assets, for doubtful debts;

- costs associated with the consideration of cases in courts;

- the amount of receivables for which the limitation period has expired, including VAT, and other debts that are unrealistic to be collected;

- exchange differences;

- the amount of the depreciation of assets that arise as a result of the revaluation of fixed assets;

- transfer of funds related to charitable activities for the implementation of sports events, recreation, entertainment, cultural and educational activities and other similar events;

- the amount of VAT payable to the budget for donated valuables;

On line 130, the indicator is written in parentheses.

Section "Profit"

Line 140 "Profit (loss) before tax" This line shows the financial result (profit or loss) of the organization for 2006. It is defined as follows. To the profit (loss) from sales (line 050) are added: - interest receivable (line 060); - income from participation in other organizations (line 080); - other income (line 090). Then, the following is deducted from the received amount: - interest payable (line 070); - other expenses (line 100).

Line 141 "Deferred tax assets"

This line reflects the difference between the accrued and repaid deferred tax assets (SHA) in the reporting period.

To fill in this line, it is necessary to subtract the amount of credit turnover on this account from the value of the debit turnover on account 09 "Deferred tax assets".

It is possible that the result will be negative. In this case, be sure to include it in parentheses.

Line 142 "Deferred tax liabilities" This line reflects the difference between the accrued and extinguished deferred tax liabilities (IT) in the reporting period.

To fill out this line, you need to subtract the amount of debit turnover on this account from the credit turnover on account 77 "Deferred tax liabilities" for the reporting period. In the event that the result is a negative indicator, it must be indicated in parentheses.

Line 150 "Current income tax"

Line 150 reflects the amount of income tax that is payable to the budget for the reporting period (TNP). It is calculated by adjusting the notional income tax expense by constant tax liabilities(assets) and deferred tax assets and obligations:

TNP = UR (or - UD) + PNO - PNA + SHE - IT,

where UR (UD) is the conditional expense (conditional income) for income tax, which is determined by multiplying accounting profit or loss (indicator on line 140) on the income tax rate.

The indicator on line 150 must correspond to the amount of income tax, which is reflected in line 250 of section 02 Tax return on income tax for 2006.

Line 190 "Net profit (loss) of the reporting period" To complete this line, profit (loss) before tax (line 140) must be increased by the amount of deferred tax assets (line 141), and then reduced by the amount of deferred tax liabilities (line 142) and current income tax (line 150).

PE = PR / UB + SHE - IT - TNP

ZAO Oktyabr is engaged in the production and trade of food products. Separate subdivisions the organization does not. In addition, the organization rents out part of its premises. The order on the accounting policy of ZAO Oktyabr established the materiality criterion at the level of 5 percent. The organization does not distribute the selling expenses between the sold and unsold products, but writes off everything at once in the reporting period.

The performance indicators of ZAO Oktyabr for 2006 and the same period last year are given below.

The share of income from renting out property in the total revenue exceeds the firm's materiality indicator - 5 percent of the total income - 5.67% (1,500,000 rubles :: 26,500,000 rubles). Therefore, in the Report, the accountant of ZAO Oktyabr deciphered income and expenses for both types of activities.

As for 2005, the amount received from rent there did not exceed the established criterion - 5 percent of the total amount of income. The share of rental income was 3.74% (700,000 rubles :: 18,700,000 rubles). Therefore, last year only production revenues were detailed. Rental income and expenses will be shown within other operating income and expenses.

In 2006 the selling expenses amounted to 2,200,000 rubles, and last year they were equal to 1,830,000 rubles. Administrative expenses of ZAO Oktyabr amounted to 1,400,000 rubles, respectively. and 1,130,000 rubles.

Thus, the total gross profit of the company for 2006 (line 029) will amount to 9,700,000 rubles. (26,500,000 - 16,800,000), and sales profit (line 050) - 6,100,000 rubles. (9,700,000 - 2,200,000 - 1,400,000). Similar indicators for the last year amounted to 6,700,000 rubles, respectively. (18,000,000 - 11,300,000) and 3,740,000 rubles. (6,700,000 - 1,830,000 - 1,130,000).

In 2006, ZAO Oktyabr transferred interest of 150,000 rubles. In addition, the firm received 324,000 rubles. dividends. The amount of property tax for the six months is 118,000 rubles. The bank received 12,000 rubles for its services. Other other expenses amounted to RUR 925,000.

Last year, the organization did not take loans from the bank and did not receive dividends. Let us remind you that in 2005 the company rented out part of its premises. Income from these operations, excluding VAT, amounted to 758,000 rubles. This revenue has been recognized as immaterial and allocated to other income. The cost of leasing property is 240,000 rubles. The amount of the accrued taxes, which are paid due to financial results, as well as the amount of the bank's commission, amounted to 112,000 rubles. Other other expenses - 670,000 rubles. Total other expenses 1,022,000 rubles. (240,000 + 112,000 + + 670,000).

The company did not have extraordinary income and expenses either this year or last year.

Consequently, the company's profit before tax in 2006 (line 140) will be:

6,100,000-150,000 + 324,000-118,000 - 12,000-925,000 = = 5,219,000 rubles.

Similar indicators for the last year were:

3,740,000 + 758,000-240,000 - 112,000-670,000 = = 3,476,000 rubles.

Both this year and last year, the accountant of ZAO Oktyabr applied PBU 18/02. The amount of notional income tax expense for 2006 is 1,230,960 rubles. (5,129,000 rubles x 24%). Last year for the same period the amount of "accounting" income tax will be equal to 834,240 rubles. (RUB 3,476,000 x 24%).

Information on deferred and permanent tax assets and liabilities for 2005 and 2006 is presented in the table:

Thus, in 2006 the amount of accrued deferred tax assets exceeded the amount written off and repaid. This means that the difference must be added to the profit before tax. As for deferred tax liabilities, they were also accrued more than written off. Therefore, the difference will reduce the profit. The current income tax (line 150) is:

RUB 1,230,960 + 17,000 rubles. - 6000 rubles. + 46,000 rubles. = = 1 287 960 rubles.

Thus, the net profit (line 190) for 2006 will amount to 3,942,040 rubles. (5,219,000 + 17,000 - 6,000 - 1,287,960).

In 2005 more deferred tax assets were accrued than written off and repaid. This means that the difference on account 09 is added to profit before tax. There are also more deferred tax liabilities accrued than written off and settled. Therefore, the difference between the turnovers on account 77 will reduce the profit. The current income tax will be as follows:

RUB 834,240 + 1000 rub. - 6000 rubles. + 24,000 rubles. = = 853 240 rubles.

The net profit for 2005 is 2 617 760 rubles. (3 476 000 + + 1000–6000 - 853 240).

PROFITS AND LOSSES REPORT

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work or the provision of services.

Expenses for ordinary activities include expenses related to the provision for a fee for temporary use under a lease agreement of their assets, including intangible assets; expenses related to participation in the authorized capital of other organizations, in the event that these types of activities are the main ones for organizations.

Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets in the form of depreciation deductions is also considered as expenses for ordinary activities.

Expenses for ordinary activities are accepted for accounting in the amount calculated in monetary terms, equal to the amount of payment in monetary or other form or the amount of accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the amount of payment and the amount of unpaid accounts payable.

The amount of payment is determined based on the price and conditions established by the agreement between the organization and the supplier, taking into account all discounts and capes. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then the price is accepted at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories, values, works, services or the provision of temporary use of similar assets.

When paying for purchased valuables, works, services on the terms of a commercial loan provided in the form of payment by installments, the costs are accepted for accounting along with the amount of accrued interest.

Expenses for ordinary activities form costs:

• - associated with the purchase of raw materials, materials, goods and other inventories;
• - arising directly in the process of processing inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as selling goods, expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.

When forming costs for ordinary activities, their grouping according to the following elements should be ensured:

• - material costs;
• - labor costs;
• - deductions for social needs;
• - depreciation;
• - other costs.

For the purposes of management and control in accounting, it is necessary to organize the accounting of expenses by cost item. The list of cost items is established by the organization independently, taking into account the industry specifics.

In fact, the costs of ordinary activities are costs of forming the cost price. Therefore, initially they are reflected on the corresponding accounting accounts (salary - on account 70 "Payments with personnel for labor", depreciation - on account 02 "Depreciation of fixed assets", etc.). At the end of the reporting period, these expenses are transferred to the debit of account 90 "Sales", since they ultimately lead to the receipt of income in the form of revenue reflected on the credit of the same account 90 "Sales".

In order for the amount of expense to be recognized in accounting, the following conditions must be met:

• - the expense is made in accordance with a specific contract, the requirements of legislative and regulatory acts, business customs;
• - the amount of expense can be determined;
• - there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. Such assurance exists when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If in respect of any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.

Depreciation is recognized as an expense based on the depreciation charge based on the value of the assets being depreciated, useful lives and the way the entity is accrued for depreciation.

In accordance with the principle of temporal certainty of the facts of economic activity (on an accrual basis), expenses are reflected in the reporting period in which they occurred, regardless of the time of actual payment of funds or other form of implementation. If the organization has adopted the procedure for recognizing proceeds from the sale of products and goods, work performed or services rendered after the receipt of funds and another form of payment, then expenses are also recognized after the debt has been repaid.